Kota Kinabalu (KK), the capital of the Malaysian state of Sabah, has got it all. KK obtained its city status in early 2000, and ever since has grown at an accelerated pace, proudly showcasing modern infrastructure and facilities on par with international standards. Yet, much of KK retains its original vibe: friendly locals maintain their laid-back approach to life, creating a relaxing atmosphere apparent to visitors.

The island of Borneo has long been a draw for nature enthusiasts, with key messages from tourism operators traditionally pulling from the popular ‘mountain top to the deep blue sea’ phrase to highlight all there is on offer. The mountain top reference is to Sabah and Malaysia’s tallest mountain, Mount Kinabalu, the mountain that draws the attention of novice and professional mountain climbers alike. On clear days, this spectacular mountain even features as a backdrop from various angles in and around KK.

‘Deep sea’ is a whole different arena, and one that cannot be described in a singular way. The main gateway to Sabah, KK itself offers opportunities to explore the deep blue, with the protected islands of Tunku Abdul Rahman Park a mere 25 minutes by boat away. There are more than 25 dive sites in Tunku Abdul Rahman Park, comprising the islands of Sapi, Manukan, Gaya, Mamutik, and Sulug. One can snorkel, ride a banana boat, water-ski, lie back and work on a suntan, or try the newest adrenaline-rushing product: the zip-line.

What if you don't want to get on a boat? As a city on an island (Sabah occupies the northern portion of Borneo island), it is stating an obvious fact that one is never too far from the shoreline. Around 10 minutes from downtown Kota Kinabalu is the popular Tanjung Aru Beach, a picture perfect place for a sundowner, looking out to the islands in the distance. In the heart of KK itself, the Waterfront, characterised by its bars and restaurants, is an equally popular place to watch the sun take a slow plunge into the South China Sea while sipping on a cocktail (or two).

Further afar on the southeast coast of Sabah is Sipadan island, praised as "an untouched piece of art... a jewel" by the late famed diving legend, Jacques Cousteau. With a 600 meter drop close to its shoreline, Sipadan’s most popular sightings include giant schools of whirling barracuda, colourful overhanging corals, endangered turtles, and a wide variety of reef fishes. The corals surrounding the islands closeby - Mabul, Kapalai and those that are in the Tun Sakaran Marine Park, are filled with little critters, making them a "muck divers'" delight.

Two other places that cannot be excluded from this list are Layang-layang island, on the northeast of Kota Kinabalu, and Lankayan island, off Sandakan town on the east coast of Borneo. With such an array of islands off the island of Borneo, it is no wonder divers from around the world continue to list Borneo on their bucket list of things to do.